Did you know that your sports club can get back up to 8% of what it has spent on goods and services? The VAT compensation scheme is one of the most important sources of income for Norwegian sport – but many clubs miss out on money every year because they do not apply, or apply incorrectly.
In this guide, we explain what VAT compensation is, who can apply and how to make sure your sports club gets what it is entitled to.
What is VAT compensation for sports clubs?
VAT compensation is a scheme under which voluntary organisations are compensated for the value added tax (VAT) they have paid on goods and services. The scheme is administered by Lotteri- og stiftelsestilsynet (Lottstift) and is based on the Norwegian regulations on VAT compensation for voluntary organisations.
For sports clubs affiliated with the Norwegian Confederation of Sports (NIF), it is NIF itself that coordinates the application process. This means that your sports club applies through NIF, not directly to Lottstift.
Who can apply?
All sports clubs, national federations, regional sports associations, local sports councils, regional federation associations, regions, company sports clubs and regional company sports associations affiliated with NIF can apply for VAT compensation on goods and services. Only the general manager and board members can submit the application on behalf of the organisation.
How much can you get?
The calculation model gives a maximum of 8% compensation on the first NOK 7 million in operating costs. If the organisation has costs above this, the excess amount is compensated at 6%. For most sports clubs, this means you get back a significant sum – money that can go straight back into activities.
In 2026, more than NOK one billion was paid out in VAT compensation to Norwegian sport. That alone shows how important the scheme is.
The application process step by step
1. Have your accounts ready. The basis is the accounts for the previous year as approved by the annual general meeting. If you do not have tidy, approved accounts, you cannot apply. That is why it is so important to have an accounting system adapted to the needs of sport.
2. Apply through NIF’s administration portal. From 2026, all sports clubs must apply through NIF’s new digital administration portal. The application deadline is 15 August.
3. Wait for the allocation. NIF processes the applications, and allocations are published in mid-December. Payment follows straight afterwards.
Common mistakes that cost sports clubs money
Many sports clubs miss out on VAT compensation because they make simple mistakes. Here are the most common ones:
- The accounts are not approved by the annual general meeting in time. Without approved accounts, you cannot apply. Make sure the annual general meeting is held early enough.
- Incorrect categorisation of costs. If you use the wrong accounts, the basis for the application may end up lower than it really is. The right chart of accounts adapted to sport is crucial.
- Forgetting to apply. It sounds obvious, but many clubs simply forget the 15 August deadline.
- Missing documentation. All vouchers and receipts must be available. If you lose the documentation, you also lose the basis.
Changes to the rules for 2026
From the 2026 application year, new regulations on VAT compensation apply. An important change is that only sports clubs with more than NOK 7 million in operating costs two years in a row need an auditor and an auditor’s report when they apply. This means that most small and medium-sized sports clubs avoid the cost of an auditor – but you still need to keep your accounts in order.
How Rubic helps you with VAT compensation
With Rubic Regnskap, you get an accounting system built to give you the right basis for your VAT compensation application. When all income and costs are recorded continuously and in the right accounts, you avoid the stress as the application deadline approaches.
Together with our accounting partner ECIT, you also get advice on how you can maximise the compensation – so that you do not miss out on money you are entitled to.
Read our complete guide to accounting for sports clubs and associations →